{"id":188569,"date":"2019-10-28T17:58:18","date_gmt":"2019-10-28T08:58:18","guid":{"rendered":"https:\/\/profession-net.com\/professionjournal\/?p=188569"},"modified":"2019-10-28T18:00:15","modified_gmt":"2019-10-28T09:00:15","slug":"audit-report-86","status":"publish","type":"post","link":"https:\/\/profession-net.com\/professionjournal\/audit-report-86\/","title":{"rendered":"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3001\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\uff08\u7b2c\u4e8c\u6b21\u5831\u544a\uff09\u300d\u3092\u516c\u8868\uff5e\u76e3\u67fb\u6cd5\u4eba\u306e\u4ea4\u4ee3\u7406\u7531\u3084\u4ea4\u4ee3\u306b\u3088\u308b\u5909\u5316\u30fb\u5f71\u97ff\u7b49\u306e\u5b9f\u614b\u8abf\u67fb\u3092\u5b9f\u65bd\uff5e"},"content":{"rendered":"<div class=\"the-content text mb-0\"><h5><span style=\"color: #993366;\"><strong>\u300a\u901f\u5831\u89e3\u8aac\u300b<\/strong><\/span><\/h5>\n<h4 style=\"text-align: center;\"><strong>\u91d1\u878d\u5e81\u3001\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\uff08\u7b2c\u4e8c\u6b21\u5831\u544a\uff09\u300d\u3092\u516c\u8868<\/strong><\/h4>\n<h5 style=\"text-align: center;\"><strong>\uff5e\u76e3\u67fb\u6cd5\u4eba\u306e\u4ea4\u4ee3\u7406\u7531\u3084\u4ea4\u4ee3\u306b\u3088\u308b\u5909\u5316\u30fb\u5f71\u97ff\u7b49\u306e\u5b9f\u614b\u8abf\u67fb\u3092\u5b9f\u65bd\uff5e<\/strong><\/h5>\n<p>&nbsp;<\/p>\n<p style=\"text-align: right;\">\u516c\u8a8d\u4f1a\u8a08\u58eb\u3000<strong>\u963f\u90e8\u3000\u5149\u6210<\/strong><\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2160\u3000\u306f\u3058\u3081\u306b<\/strong><\/h4>\n<p>\u4ee4\u548c\u5143\u5e7410\u670825\u65e5\u3001\u91d1\u878d\u5e81\u306f\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\uff08\u7b2c\u4e8c\u6b21\u5831\u544a\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u7b2c\u4e8c\u6b21\u5831\u544a\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n<div class=\"toggle_wrap \"><h4 class=\"toggle\"><\/h4><div class=\"toggle_content toggle_\">\u3010\u53c2\u8003\u3011\u3000\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8<br \/>\n\u300c<a title=\"\u91d1\u878d\u5e81\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/www.fsa.go.jp\/news\/r1\/sonota\/20191025_auditfirmrotation.html\" target=\"_blank\">\u76e3\u67fb\u6cd5\u4eba\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\uff08\u7b2c\u4e8c\u6b21\u5831\u544a\uff09 \u306e\u516c\u8868\u306b\u3064\u3044\u3066<\/a>\u300d<br \/>\n<\/div><\/div>\n<p>\u3053\u308c\u306f\u3001<a title=\"\u300a\u901f\u5831\u89e3\u8aac\u300b \u91d1\u878d\u5e81\u3088\u308a\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\uff08\u7b2c\u4e00\u6b21\u5831\u544a\uff09\u300d\u304c\u516c\u8868\uff5e\u30d1\u30fc\u30c8\u30ca\u30fc\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u306e\u6709\u52b9\u6027\u3092\u691c\u8a3c\u3001\u6b27\u5dde\u306b\u304a\u3051\u308b\u5f37\u5236\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u306e\u52d5\u5411\u3092\u6ce8\u8996\uff5e\" href=\"https:\/\/profession-net.com\/professionjournal\/audit-report-39\/\" target=\"_blank\">\u5e73\u621029\u5e74\uff17\u670820\u65e5\u306b\u516c\u8868\u3055\u308c\u305f<\/a>\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\uff08\u7b2c\u4e00\u6b21\u5831\u544a\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u7b2c\u4e00\u6b21\u5831\u544a\u300d\u3068\u3044\u3046\uff09\u306b\u7d9a\u304f\u3082\u306e\u3067\u3042\u308a\u3001\u4e3b\u306b\u6b21\u306e\u3053\u3068\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<!--more--><\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#4682B4;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2460<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u306b\u95a2\u3059\u308b\u8ad6\u70b9\u306b\u3064\u3044\u3066\u3001\u56fd\u5185\u95a2\u4fc2\u8005\u3078\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u7b49\u3092\u4e2d\u5fc3\u306b\u884c\u3063\u305f\u8abf\u67fb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2461<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u4ea4\u4ee3\u306b\u95a2\u3057\u3066\u3001\u5b9f\u969b\u306b\u76e3\u67fb\u6cd5\u4eba\u306e\u4ea4\u4ee3\u3092\u884c\u3063\u305f\u4f01\u696d\u3078\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u7b49\u3092\u901a\u3058\u3001\u4ea4\u4ee3\u7406\u7531\u3001\u4ea4\u4ee3\u306e\u5177\u4f53\u7684\u306a\u30d7\u30ed\u30bb\u30b9\u3001\u5b9f\u52d9\u4e0a\u306e\u7559\u610f\u70b9\u30fb\u8ab2\u984c\u7b49\u306b\u3064\u3044\u3066\u306e\u8abf\u67fb<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #4682b4;\">\u2462<\/span>\u3000\u82f1\u56fd\u306b\u304a\u3051\u308b\u5927\u898f\u6a21\u306a\u4e0d\u6b63\u4f1a\u8a08\u4e8b\u6848\u306e\u767a\u751f\u3092\u5951\u6a5f\u3068\u3059\u308b\u76e3\u67fb\u5e02\u5834\u306e\u5728\u308a\u65b9<\/p>\n<\/div>\n<p>\u307e\u305f\u540c\u65e5\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u304b\u3089\u3001\u300c<a title=\"JICPA\u30db\u30fc\u30e0\u30da\u30fc\u30b8\" href=\"https:\/\/jicpa.or.jp\/specialized_field\/20191025vrz.html\" target=\"_blank\">\u4f1a\u9577\u58f0\u660e\u300e\u76e3\u67fb\u4eba\u306e\u72ec\u7acb\u6027\u5f37\u5316\u306b\u5411\u3051\u3066 \uff5e\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\uff08\u7b2c\u4e8c\u6b21\u5831\u544a\uff09\u300d\u306e\u516c\u8868\u3092\u53d7\u3051\u3066\uff5e<\/a>\u300d\u304c\u767a\u51fa\u3055\u308c\u3001\u300c\u65b0\u305f\u306a\u8996\u70b9\u300d\uff08\u30d5\u30ec\u30c3\u30b7\u30e5\u30fb\u30a2\u30a4\uff09\u3067\u306e\u76e3\u67fb\u3068\u88ab\u76e3\u67fb\u4f1a\u793e\u306b\u95a2\u3059\u308b\u300c\u5341\u5206\u306a\u77e5\u8b58\u3068\u7d4c\u9a13\u300d\u3092\u6d3b\u304b\u3057\u3066\u9ad8\u54c1\u8cea\u306a\u76e3\u67fb\u306e\u5b9f\u65bd\u306b\u3064\u306a\u3052\u308b\u3053\u3068\u304c\u3001\u516c\u76ca\u306b\u8cc7\u3059\u308b\u3082\u306e\u3068\u8003\u3048\u308b\u65e8\u304c\u8a18\u8f09\u3055\u308c\u3066\u3044\u308b\u3002<\/p>\n<p>\u6587\u4e2d\u3001\u610f\u898b\u306b\u95a2\u3059\u308b\u90e8\u5206\u306f\u3001\u79c1\u898b\u3067\u3042\u308b\u3053\u3068\u3092\u7533\u3057\u6dfb\u3048\u308b\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2161\u3000\u30d1\u30fc\u30c8\u30ca\u30fc\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u7b49\u306e\u5b9f\u614b\u8abf\u67fb<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u30d1\u30fc\u30c8\u30ca\u30fc\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6<\/strong><\/h4>\n<p>\u30d1\u30fc\u30c8\u30ca\u30fc\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u3068\u306f\u3001\u76e3\u67fb\u4eba\u306e\u88ab\u76e3\u67fb\u4f01\u696d\u304b\u3089\u306e\u72ec\u7acb\u6027\u3092\u78ba\u4fdd\u3059\u308b\u305f\u3081\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u696d\u52d9\u57f7\u884c\u793e\u54e1\uff08\u30d1\u30fc\u30c8\u30ca\u30fc\uff09\u304c\u7d99\u7d9a\u7684\u306b\u540c\u4e00\u306e\u88ab\u76e3\u67fb\u4f1a\u793e\u306e\u76e3\u67fb\u306b\u5f93\u4e8b\u3067\u304d\u308b\u671f\u9593\uff08\u7d99\u7d9a\u76e3\u67fb\u671f\u9593\uff09\u306b\u4e0a\u9650\u3092\u8a2d\u3051\u3001\u5f53\u8a72\u671f\u9593\u7d4c\u904e\u5f8c\u306e\u4ea4\u4ee3\u3092\u7fa9\u52d9\u4ed8\u3051\u308b\u5236\u5ea6\u3067\u3042\u308b\uff08\u7b2c\u4e8c\u6b21\u5831\u544a\uff14\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u4e00\u65b9\u3001\u76e3\u67fb\u6cd5\u4eba\u306e\u5f37\u5236\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u3068\u306f\u3001\u4f01\u696d\u304c\u76e3\u67fb\u5951\u7d04\u3092\u7de0\u7d50\u3059\u308b\u76e3\u67fb\u6cd5\u4eba\uff08\uff08\u500b\u4eba\u306e\uff09\u76e3\u67fb\u4e8b\u52d9\u6240\u3092\u542b\u3080\uff09\u3092\u4e00\u5b9a\u671f\u9593\u6bce\u306b\u5f37\u5236\u7684\u306b\u4ea4\u4ee3\u3055\u305b\u308b\u5236\u5ea6\u306e\u3053\u3068\u3067\u3042\u308b\uff08\u7b2c\u4e00\u6b21\u5831\u544a\uff12\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u7b2c\u4e00\u6b21\u5831\u544a\u3067\u306f\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306b\u3064\u3044\u3066\u30012007\u5e74\u306b\u5236\u5ea6\u306e\u53b3\u683c\u5316\u304c\u56f3\u3089\u308c\u305f\u5f8c\u3082\u4f9d\u7136\u3068\u3057\u3066\u91cd\u5927\u306a\u4e0d\u6b63\u4f1a\u8a08\u4e8b\u6848\u304c\u767a\u751f\u3057\u3066\u3044\u308b\u3053\u3068\u3001\u307e\u305f\u3001\u7279\u306b\u3001\u6771\u829d\u4e8b\u6848\u3067\u306f\u3001\u540c\u4e00\u76e3\u67fb\u6cd5\u4eba\u304c\u9577\u671f\u306b\u308f\u305f\u3063\u3066\u540c\u793e\u306e\u76e3\u67fb\u3092\u884c\u3063\u3066\u3044\u305f\u3053\u3068\u3068\u76f8\u4fdf\u3063\u3066\u3001\u7d50\u679c\u3068\u3057\u3066\u5236\u5ea6\u5c0e\u5165\u6642\u306b\u671f\u5f85\u3055\u308c\u305f\u52b9\u679c\u3092\u767a\u63ee\u3057\u3066\u3044\u306a\u304b\u3063\u305f\u3053\u3068\u306a\u3069\u304c\u6307\u6458\u3055\u308c\u3066\u3044\u308b\uff08\u7b2c\u4e8c\u6b21\u5831\u544a\uff14\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u8abf\u67fb\u7d50\u679c<\/strong><\/h4>\n<p>\u7b2c\u4e8c\u6b21\u5831\u544a\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306b\u95a2\u3059\u308b\u8abf\u67fb\u306f\u3001\u5927\u624b\u76e3\u67fb\u6cd5\u4eba\u306b\u3064\u3044\u3066\u30a2\u30f3\u30b1\u30fc\u30c8\u53ca\u3073\u30d2\u30a2\u30ea\u30f3\u30b0\u884c\u3063\u305f\u3082\u306e\u3067\u3042\u308a\u3001\u305d\u306e\u7d50\u679c\u306f\u3001\u6b21\u306e\u3068\u304a\u308a\u3067\u3042\u308b\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD853F;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2460<\/span>\u3000\u3059\u3079\u3066\u306e\u76e3\u67fb\u6cd5\u4eba\u304c\u3001\u516c\u8a8d\u4f1a\u8a08\u58eb\u6cd5\u53ca\u3073\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u81ea\u4e3b\u898f\u5236\uff08\u502b\u7406\u898f\u5247\u3001\u72ec\u7acb\u6027\u306b\u95a2\u3059\u308b\u6307\u91dd\u7b49\uff09\u306b\u6e96\u62e0\u3057\u3064\u3064\u3001\u4e00\u90e8\u306b\u3064\u3044\u3066\u3001\u6240\u5c5e\u3059\u308b\u30b0\u30ed\u30fc\u30d0\u30eb\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u30eb\u30fc\u30eb\u306a\u3069\u3092\u8e0f\u307e\u3048\u305f\u3001\u3088\u308a\u53b3\u683c\u306a\u30eb\u30fc\u30eb\u3092\u72ec\u81ea\u306b\u9069\u7528\u3057\u3066\u3044\u308b\uff08\u7b2c\u4e8c\u6b21\u5831\u544a\uff15\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2461<\/span>\u3000\u696d\u52d9\u57f7\u884c\u793e\u54e1\u306e\u9078\u4efb\u306f\u3001\u4e00\u822c\u7684\u306b\u306f\u3001\u5e74\u9f62\u3001\u7d4c\u9a13\u3001\u80fd\u529b\u3001\u696d\u52d9\u91cf\u3001\u8077\u696d\u502b\u7406\u306a\u3069\u306e\u307b\u304b\u3001\u88ab\u76e3\u67fb\u4f1a\u793e\u306e\u696d\u7a2e\u306b\u3064\u3044\u3066\u306e\u7d4c\u9a13\u30fb\u77e5\u898b\u304c\u8003\u616e\u3055\u308c\u3066\u304a\u308a\u3001\u88ab\u76e3\u67fb\u4f1a\u793e\u306e\u4e8b\u696d\u898f\u6a21\u306a\u3069\u306b\u898b\u5408\u3063\u305f\u7d4c\u9a13\u3084\u80fd\u529b\u3092\u5099\u3048\u3066\u3044\u308b\u304b\u3068\u3044\u3046\u70b9\u3082\u8003\u616e\u3055\u308c\u3066\u3044\u308b\uff08\u7b2c\u4e8c\u6b21\u5831\u544a\uff16\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd853f;\">\u2462<\/span>\u3000\u76e3\u67fb\u30c1\u30fc\u30e0\u306f\u3001\u696d\u52d9\u57f7\u884c\u793e\u54e1\u3068\u76e3\u67fb\u88dc\u52a9\u8005\u3067\u69cb\u6210\u3055\u308c\u3001\u88ab\u76e3\u67fb\u4f1a\u793e\u306e\u30ea\u30b9\u30af\u3084\u4e8b\u696d\u898f\u6a21\u7b49\u306b\u5fdc\u3058\u3001\u6570\u540d\u7a0b\u5ea6\u306e\u3082\u306e\u304b\u3089100\u540d\u3092\u8d85\u3048\u308b\u3082\u306e\u307e\u3067\u69d8\u3005\u3042\u308b\uff08\u7b2c\u4e8c\u6b21\u5831\u544a\uff17\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<\/div>\n<p>\u8abf\u67fb\u7d50\u679c\u3092\u8e0f\u307e\u3048\u3001\u30d1\u30fc\u30c8\u30ca\u30fc\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u306e\u5f62\u5f0f\u7684\u306a\u904b\u7528\u306b\u3088\u308b\u554f\u984c\u70b9\u306e\u6307\u6458\u3068\u3001\u72ec\u7acb\u6027\u306e\u78ba\u4fdd\u3084\u300c\u65b0\u305f\u306a\u8996\u70b9\u3067\u306e\u4f1a\u8a08\u76e3\u67fb\u300d\u306e\u89b3\u70b9\u304b\u3089\u554f\u984c\u304c\u751f\u3058\u308b\u30ea\u30b9\u30af\u3001\u88ab\u76e3\u67fb\u4f1a\u793e\u306b\u3064\u3044\u3066\u306e\u77e5\u8b58\u30fb\u7d4c\u9a13\u306e\u84c4\u7a4d\u3068\u306e\u30d0\u30e9\u30f3\u30b9\u306b\u3064\u3044\u3066\u8ff0\u3079\u3066\u3044\u308b\uff08\u7b2c\u4e8c\u6b21\u5831\u544a11\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2162\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u4ea4\u4ee3\u306b\u95a2\u3059\u308b\u5b9f\u614b\u8abf\u67fb<\/strong><\/h4>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff11\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u4ea4\u4ee3\u7406\u7531<\/strong><\/h4>\n<p>\u524d\u8ff0\u306e\u3068\u304a\u308a\u3001\u5b9f\u969b\u306b\u76e3\u67fb\u6cd5\u4eba\u306e\u4ea4\u4ee3\u3092\u884c\u3063\u305f\u4f01\u696d\u3078\u306e\u30d2\u30a2\u30ea\u30f3\u30b0\u7b49\u3092\u5b9f\u65bd\u3057\u3066\u304a\u308a\u3001\u8abf\u67fb\u5bfe\u8c61\u4f01\u696d\u306e\u3046\u3061\u3001<span style=\"color: #ff6600;\">\u2460<\/span>\u7d04\u534a\u6570\u306f\u3001\u30b0\u30eb\u30fc\u30d7\u306e\u7d44\u7e54\u518d\u7de8\u3084\u4e8b\u696d\u306e\u6d77\u5916\u5c55\u958b\u7b49\u306b\u5bfe\u5fdc\u3059\u308b\u305f\u3081\u306b\u76e3\u67fb\u6cd5\u4eba\u3092\u4ea4\u4ee3\u3057\u305f\u4f01\u696d\u3067\u3042\u308a\u3001<span style=\"color: #ff6600;\">\u2461<\/span>\u305d\u308c\u4ee5\u5916\u306f\u3001\u76e3\u67fb\u5831\u916c\u306e\u5f15\u4e0a\u3052\u306a\u3069\u3092\u304d\u3063\u304b\u3051\u3068\u3057\u3066\u76e3\u67fb\u6cd5\u4eba\u3092\u4ea4\u4ee3\u3057\u305f\u4f01\u696d\u3067\u3042\u3063\u305f\uff08\u7b2c\u4e8c\u6b21\u5831\u544a15\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u6b21\u306e\u4ea4\u4ee3\u7406\u7531\u306b\u3064\u3044\u3066\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08\u7b2c\u4e8c\u6b21\u5831\u544a16\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#006400;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2460<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u304b\u3089\u300c\u6700\u8fd1\u306e\u4ed6\u793e\u3067\u306e\u4e0d\u6b63\u4e8b\u6848\u3092\u8e0f\u307e\u3048\u3066\u76e3\u67fb\u5de5\u6570\u3092\u5897\u3084\u3057\u305f\u3044\u300d\u3068\u306e\u7406\u7531\u3067\u76e3\u67fb\u5831\u916c\u306e\u5f15\u4e0a\u3052\u3092\u6253\u8a3a\u3055\u308c\u305f\u304c\u3001\u5f53\u793e\u306b\u306f\u4e0d\u6b63\u3092\u7591\u308f\u308c\u308b\u4e8b\u60c5\u306f\u4e00\u5207\u306a\u304f\u3001\u7d0d\u5f97\u3067\u304d\u306a\u304b\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #008000;\">\u2461<\/span>\u3000\u73fe\u5834\u306e\u30d1\u30fc\u30c8\u30ca\u30fc\u306e\u5224\u65ad\u3068\u76e3\u67fb\u6cd5\u4eba\u672c\u90e8\u306e\u5224\u65ad\u304c\u98df\u3044\u9055\u3046\u30b1\u30fc\u30b9\u304c\u3042\u3063\u305f\u3053\u3068\u306a\u3069\u304b\u3089\u3001\u4e0d\u4fe1\u611f\u3092\u6301\u3063\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff12\u3000\u76e3\u67fb\u6cd5\u4eba\u9593\u306e\u5f15\u7d99\u304e<\/strong><\/h4>\n<p>\u6b21\u306e\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08\u7b2c\u4e8c\u6b21\u5831\u544a18\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#800080;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2460<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u9593\u306e\u5f15\u7d99\u304e\u306b\u3064\u3044\u3066\u306f\u3001\u4e00\u5b9a\u671f\u9593\uff08\u4e8b\u696d\u898f\u6a21\u7b49\u306b\u5fdc\u3058\u3001\u6570\u65e5\uff5e\u6570\u9031\u9593\u7a0b\u5ea6\uff09\u3092\u304b\u3051\u3066\u884c\u308f\u308c\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2461<\/span>\u3000\u6b63\u5f0f\u306b\u9078\u4efb\u3059\u308b\u524d\u306e\u5e74\u5ea6\u306e\u671f\u672b\u76e3\u67fb\u306b\u3064\u3044\u3066\u3001\u9078\u4efb\u4e88\u5b9a\u306e\u76e3\u67fb\u6cd5\u4eba\u304c\u300c\u30b7\u30e3\u30c9\u30fc\u30a4\u30f3\u30b0\u300d\u3092\u884c\u3063\u305f\u3002\u300c\u30b7\u30e3\u30c9\u30fc\u30a4\u30f3\u30b0\u300d\u3068\u306f\u3001\u524d\u4efb\u306e\u76e3\u67fb\u6cd5\u4eba\u304c\u9000\u4efb\u3059\u308b\u6700\u7d42\u5e74\u5ea6\u306b\u3064\u3044\u3066\u3001\u5f15\u7d99\u304e\u306e\u305f\u3081\u306b\u5f8c\u4efb\u306e\u76e3\u67fb\u6cd5\u4eba\u304c\u4e26\u884c\u7684\u306b\u8abf\u67fb\u3092\u884c\u3046\u3053\u3068\u3067\u3042\u308b\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #800080;\">\u2462<\/span>\u3000\u5909\u66f4\u306b\u969b\u3057\u3001\uff11\u5e74\u9593\u306f\u3001\u9000\u4efb\u4e88\u5b9a\u306e\u76e3\u67fb\u6cd5\u4eba\u3068\u65b0\u305f\u306b\u9078\u4efb\u3055\u308c\u305f\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u5171\u540c\u76e3\u67fb\u3068\u3044\u3046\u5f62\u614b\u3092\u3068\u3063\u305f\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff13\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u4ea4\u4ee3\u306b\u3088\u308b\u5909\u5316\u30fb\u5f71\u97ff<\/strong><\/h4>\n<p>\u6b21\u306e\u76e3\u67fb\u6cd5\u4eba\u306e\u4ea4\u4ee3\u306b\u3088\u308b\u5909\u5316\u30fb\u5f71\u97ff\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08\u7b2c\u4e8c\u6b21\u5831\u544a18\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 0px; border-radius: 0px;background-color:#F5F5F5;color:#000000;border-color:#808080;\">\n\t\t<p style=\"margin-bottom: 3px;\"><span style=\"color: #b22222;\"><strong>\u3014\u30dd\u30b8\u30c6\u30a3\u30d6\u306a\u5909\u5316\u30fb\u5f71\u97ff\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2460<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u3068\u306e\u30b3\u30df\u30e5\u30cb\u30b1\u30fc\u30b7\u30e7\u30f3\u304c\u6539\u5584\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2461<\/span>\u3000\u6d77\u5916\u5b50\u4f1a\u793e\u306e\u76e3\u67fb\u4eba\u3078\u306e\u5bfe\u5fdc\u304c\u6539\u5584\u3057\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2462<\/span>\u3000\u76e3\u67fb\u5831\u916c\u3092\u6291\u3048\u3064\u3064\u52b9\u7387\u7684\u306a\u76e3\u67fb\u304c\u53ef\u80fd\u3068\u306a\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2463<\/span>\u3000\u4f1a\u8a08\u51e6\u7406\u3084\u76e3\u67fb\u30d7\u30ed\u30bb\u30b9\u306b\u95a2\u3057\u3066\u65b0\u305f\u306a\u6c17\u4ed8\u304d\u304c\u3042\u3063\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #b22222;\">\u2464<\/span>\u3000\u3053\u308c\u307e\u3067\u306e\u53d6\u6271\u3044\u3092\u65b0\u3057\u3044\u76e3\u67fb\u6cd5\u4eba\u306b\u3082\u8a8d\u3081\u3066\u3082\u3089\u3048\u305f\u306e\u3067\u81ea\u4fe1\u304c\u6301\u3066\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 20px;\"><span style=\"color: #b22222;\">\u2465<\/span>\u3000\u4e00\u5b9a\u306e\u898b\u7a4d\u308a\u3084\u5224\u65ad\u3092\u4f34\u3046\u4f1a\u8a08\u51e6\u7406\u306b\u95a2\u3057\u3066\u306f\u3001\u76e3\u67fb\u6cd5\u4eba\u3054\u3068\u306b\u898b\u89e3\u304c\u7570\u306a\u308b\u3053\u3068\u304c\u3042\u308b\u304c\u3001\u5b9a\u671f\u7684\u306a\u4ea4\u4ee3\u304c\u884c\u308f\u308c\u308b\u3088\u3046\u306b\u306a\u308c\u3070\u3001\u3053\u3046\u3057\u305f\u76e3\u67fb\u6cd5\u4eba\u9593\u306e\u898b\u89e3\u306e\u5dee\u7570\u304c\u5e73\u6e96\u5316\u3055\u308c\u308b\u306e\u3067\u306f\u306a\u3044\u304b\u3002<\/p>\n<div style=\"margin-bottom:25px;border-bottom-style:solid;border-bottom-width:1px;border-color:#808080;\"><\/div>\n<p style=\"margin-bottom: 3px;\"><span style=\"color: #333399;\"><strong>\u3014\u30cd\u30ac\u30c6\u30a3\u30d6\u306a\u5909\u5316\u30fb\u5f71\u97ff\u3015<\/strong><\/span><\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #333399;\">\u3007<\/span>\u3000\u4ea4\u4ee3\u524d\u306e\u76e3\u67fb\u6cd5\u4eba\u3067\u3042\u308c\u3070\u8aac\u660e\u3092\u8981\u3057\u306a\u304b\u3063\u305f\u3053\u3068\u306b\u3064\u3044\u3066\u3082\u3001\u65b0\u3057\u3044\u76e3\u67fb\u6cd5\u4eba\u306b\u306f\u3042\u3089\u305f\u3081\u3066\u8aac\u660e\u3059\u308b\u5fc5\u8981\u304c\u3042\u308a\u3001\u624b\u9593\u304c\u304b\u304b\u308b\u3002<\/p>\n<\/div>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\uff14\u3000\u76e3\u67fb\u6cd5\u4eba\u306e\u4ea4\u4ee3\u306b\u3088\u308b\u76e3\u67fb\u5831\u916c\u306a\u3069<\/strong><\/h4>\n<p>\u6b21\u306e\u3053\u3068\u304c\u8ff0\u3079\u3089\u308c\u3066\u3044\u308b\uff08\u7b2c\u4e8c\u6b21\u5831\u544a18\uff5e19\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#CD5C5C;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2460<\/span>\u3000\u76e3\u67fb\u5831\u916c\u306b\u3064\u3044\u3066\u306f\u3001\u4eca\u56de\u306e\u8abf\u67fb\u5bfe\u8c61\u4f01\u696d\u306b\u95a2\u3057\u3066\u306f\u3001\u305d\u306e\u591a\u304f\u306b\u304a\u3044\u3066\u4ea4\u4ee3\u524d\u3088\u308a\u3082\u6e1b\u5c11\u3059\u308b\u7d50\u679c\u3068\u306a\u3063\u3066\u3044\u305f\u3002<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #cd5c5c;\">\u2461<\/span>\u3000\u76e3\u67fb\u6cd5\u4eba\u9593\u306e\u5f15\u7d99\u304e\u306b\u95a2\u3057\u3066\u3001\u65e5\u672c\u516c\u8a8d\u4f1a\u8a08\u58eb\u5354\u4f1a\u306e\u5b9f\u52d9\u6307\u91dd\u3067\u306f\u3001\u300c\u76e3\u67fb\u696d\u52d9\u306e\u5f15\u7d99\u306f\u3001\u4e3b\u306b\u3001\u76e3\u67fb\u4eba\u4e88\u5b9a\u8005\u53ca\u3073\u76e3\u67fb\u4eba\u306b\u3088\u308b\u8cea\u554f\u53ca\u3073\u76e3\u67fb\u8abf\u66f8\u306e\u95b2\u89a7\u306b\u3088\u3063\u3066\u5b9f\u65bd\u3055\u308c\u308b\u300d\u3068\u3055\u308c\u3066\u304a\u308a\u3001\u5b9f\u969b\u306b\u306f\u3001\u9000\u4efb\u3059\u308b\u76e3\u67fb\u6cd5\u4eba\u304c\u5f8c\u4efb\u306e\u76e3\u67fb\u6cd5\u4eba\u306b\u5bfe\u3057\u3066\u76e3\u67fb\u8abf\u66f8\u3092\u95b2\u89a7\u3055\u305b\u308b\u3053\u3068\u306b\u3088\u308a\u884c\u308f\u308c\u308b\u3002<br \/>\n<strong>\u3000<\/strong>\u305d\u306e\u969b\u3001\u95b2\u89a7\u3059\u308b\u5074\u304c\u624b\u4f5c\u696d\u3067\u66f8\u304d\u5199\u3059\u3053\u3068\u306f\u8a8d\u3081\u308b\u3082\u306e\u306e\u3001\u8907\u5199\u6a5f\u3067\u306e\u30b3\u30d4\u30fc\u3084\u96fb\u5b50\u30c7\u30fc\u30bf\u306e\u30b3\u30d4\u30fc\u306f\u539f\u5247\u3068\u3057\u3066\u8a8d\u3081\u3089\u308c\u306a\u3044\u3068\u3044\u3046\u904b\u7528\u304c\u898b\u3089\u308c\u3001\u4f01\u696d\u304b\u3089\u306f\u300c\u672a\u3060\u306b\u3053\u306e\u3088\u3046\u306a\u975e\u52b9\u7387\u306a\u65b9\u6cd5\u304c\u63a1\u3089\u308c\u3066\u3044\u308b\u3053\u3068\u306b\u306f\u7591\u554f\u304c\u3042\u308b\u300d\u3068\u306e\u6307\u6458\u304c\u3042\u3063\u305f\u3002<\/p>\n<\/div>\n<p>&nbsp;<\/p>\n<h4 style=\"margin-left: 15px; text-indent: -15px;\"><strong>\u2163\u3000\u82f1\u56fd\u306e\u76e3\u67fb\u5e02\u5834<\/strong><\/h4>\n<p>\u82f1\u56fd\u3067\u306f\u30012017\u5e74\u306e\u5927\u624b\u5efa\u8a2d\u4f1a\u793e\u306b\u3088\u308b\u4e0d\u6b63\u4f1a\u8a08\u3092\u6a5f\u306b\u3001\u76e3\u67fb\u5e02\u5834\u3084\u76e3\u67fb\u76e3\u7763\u5f53\u5c40\u306e\u5728\u308a\u65b9\u306b\u3064\u3044\u3066\u8b70\u8ad6\u304c\u884c\u308f\u308c\u3066\u304a\u308a\u30012019\u5e74\uff14\u6708\u3001\u7af6\u4e89\u30fb\u5e02\u5834\u5e81\uff08CMA\uff1aCompetition and Market Authority\uff09\u304b\u3089\u76e3\u67fb\u5e02\u5834\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\u66f8\uff08Statutory Audit Services Market Study\uff09\u304c\u516c\u8868\u3055\u308c\u3066\u3044\u308b\uff08\u7b2c\u4e8c\u6b21\u5831\u544a24\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<p>\u82f1\u56fd\u3067\u306f\u30012015\u5e74\u306b\u5f37\u5236\u5165\u672d\u5236\u5ea6\u304c\u958b\u59cb\u3055\u308c\u30012016\u5e74\u306b\u76e3\u67fb\u6cd5\u4eba\u306e\u5f37\u5236\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u304c\u5c0e\u5165\u3055\u308c\u3066\u3044\u308b\u304c\u3001\u3053\u308c\u3089\u306e\u53d6\u7d44\u307f\u306b\u3088\u3063\u3066\u3082Big\uff14\u306b\u3088\u308b\u6cd5\u5b9a\u76e3\u67fb\u5e02\u5834\u306e\u5be1\u5360\u72b6\u614b\u304c\u6539\u5584\u3055\u308c\u306a\u3044\u3053\u3068\u304b\u3089\u3001\u76e3\u67fb\u5e02\u5834\u306e\u5728\u308a\u65b9\u304c\u3042\u3089\u305f\u3081\u3066\u8b70\u8ad6\u3055\u308c\u3066\u304a\u308a\u3001\u6b21\u306e\u63d0\u6848\u304c\u306a\u3055\u308c\u3066\u3044\u308b\uff08\u7b2c\u4e8c\u6b21\u5831\u544a24\u300125\u30da\u30fc\u30b8\uff09\u3002<\/p>\n<div class=\"box_ box clear\" style=\"font-size:15px; line-height:25px;-moz-border-radius: 5px; border-radius: 5px;background-color:#FFFFFF;color:#000000;border-color:#666699;\">\n\t\t<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2460<\/span>\u3000\u76e3\u67fb\u76e3\u7763\u5f53\u5c40\u306b\u3088\u308b\u76e3\u67fb\u59d4\u54e1\u4f1a\u306e\u6d3b\u52d5\u306e\u76e3\u8996<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2461<\/span>\u3000Big\uff14\u4ee5\u5916\u3092\u542b\u3080\u8907\u6570\u306e\u76e3\u67fb\u6cd5\u4eba\u306b\u3088\u308b\u5171\u540c\u76e3\u67fb\uff08\u5927\u898f\u6a21\u4e0a\u5834\u4f01\u696d\uff08\u539f\u5247\u3068\u3057\u3066FTSE350\uff09\u306b\u3064\u3044\u3066\u5171\u540c\u76e3\u67fb\u3092\u6c42\u3081\u308b\u3079\u304d\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2462<\/span>\u3000\u76e3\u67fb\u90e8\u9580\u3068\u975e\u76e3\u67fb\u90e8\u9580\u306e\u7d4c\u55b6\u4e0a\u306e\u5206\u96e2\uff08operational split\u3002\u5225\u6cd5\u4eba\u5316\u307e\u3067\u306f\u6c42\u3081\u306a\u3044\uff09<\/p>\n<p style=\"margin-left: 15px; text-indent: -15px; margin-bottom: 3px;\"><span style=\"color: #666699;\">\u2463<\/span>\u3000\uff15\u5e74\u5f8c\u306e\u898b\u76f4\u3057\uff08\u72ec\u7acb\u7b2c\u4e09\u8005\u306b\u3088\u3063\u3066\u76e3\u67fb\u6cd5\u4eba\u3092\u9078\u4efb\u3059\u308b\u5236\u5ea6\u306e\u8981\u5426\u3001\u76e3\u67fb\u90e8\u9580\u3068\u975e\u76e3\u67fb\u90e8\u9580\u306e\u5225\u6cd5\u4eba\u5316\uff08structural split\uff09\u306e\u8981\u5426\u3001\u5171\u540c\u76e3\u67fb\u5236\u5ea6\u306e\u4fee\u6b63\u306e\u8981\u5426\uff09<\/p>\n<\/div>\n<p style=\"text-align: right;\">\uff08\u4e86\uff09<\/p>\n<\/div>\n    <div class=\"decentralization-view mt-4\">\n        <p class=\"text\">\u3053\u306e\u8a18\u4e8b\u5168\u6587\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u30d7\u30ed\u30d5\u30a7\u30c3\u30b7\u30e7\u30f3\u30cd\u30c3\u30c8\u30ef\u30fc\u30af\u306e\u4f1a\u54e1\u767b\u9332\u304a\u3088\u3073\u30ed\u30b0\u30a4\u30f3\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n        <p class=\"text\">\u3059\u3067\u306b\u4f1a\u54e1\u767b\u9332\u3092\u3055\u308c\u3066\u3044\u308b\u65b9\u306f\u3001\u4e0b\u8a18\u30dc\u30bf\u30f3\u304b\u3089\u30ed\u30b0\u30a4\u30f3\u306e\u3046\u3048\u3001\u3054\u89a7\u304f\u3060\u3055\u3044\u3002<\/p>\n        <div><button class=\"js-click-open-form-login btn-set active\">\u30ed\u30b0\u30a4\u30f3<\/button><\/div>\n        <p class=\"text\">Profession Journal\u306e\u3059\u3079\u3066\u306e\u8a18\u4e8b\u3092\u3054\u89a7\u3044\u305f\u3060\u304f\u306b\u306f\u3001\u300c\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\uff08\u6709\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002<br>\n        \u306a\u304a\u3001\u300e\u901f\u5831\u89e3\u8aac\u300f\u306b\u3064\u3044\u3066\u306f\u300c\u4e00\u822c\u4f1a\u54e1\uff08\u7121\u6599\uff09\u300d\u3078\u306e\u3054\u767b\u9332\u3067\u3082\u3001\u3054\u89a7\u3044\u305f\u3060\u3051\u307e\u3059\u3002<br>\n        \u203b\u4ed6\u306b\u3082Web\u30bb\u30df\u30ca\u30fc\u53d7\u3051\u653e\u984c\u306e\u30b9\u30fc\u30d1\u30fc\u30d7\u30ec\u30df\u30a2\u30e0\u4f1a\u54e1\u306a\u3069\u304c\u3054\u3056\u3044\u307e\u3059\u3002<\/p>\n        <p class=\"text\">\u4f1a\u54e1\u767b\u9332\u304c\u304a\u6e08\u307f\u3067\u306a\u3044\u65b9\u306f\u3001\u4e0b\u8a18\u4f1a\u54e1\u767b\u9332\u306e\u30dc\u30bf\u30f3\u3088\u308a\u3001\u3054\u767b\u9332\u306e\u304a\u624b\u7d9a\u304d\u3092\u304a\u9858\u3044\u3044\u305f\u3057\u307e\u3059\u3002<\/p>\n        <div><a href=\"\/plan-select\/\" class=\"d-flex mb-0 align-items-center justify-content-center btn-set\">\u4f1a\u54e1\u767b\u9332\u306f\u3053\u3061\u3089<\/a><\/div>\n    <\/div>","protected":false},"excerpt":{"rendered":"<p>\u4ee4\u548c\u5143\u5e7410\u670825\u65e5\u3001\u91d1\u878d\u5e81\u306f\u300c\u76e3\u67fb\u6cd5\u4eba\u306e\u30ed\u30fc\u30c6\u30fc\u30b7\u30e7\u30f3\u5236\u5ea6\u306b\u95a2\u3059\u308b\u8abf\u67fb\u5831\u544a\uff08\u7b2c\u4e8c\u6b21\u5831\u544a\uff09\u300d\uff08\u4ee5\u4e0b\u300c\u7b2c\u4e8c\u6b21\u5831\u544a\u300d\u3068\u3044\u3046\uff09\u3092\u516c\u8868\u3057\u305f\u3002<\/p>\n","protected":false},"author":10505,"featured_media":0,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"_acf_changed":false,"footnotes":""},"categories":[370,178,180,235,167,289],"tags":[114,316,632,128],"backnumber":[1904],"series":[],"acf":[],"publishpress_future_action":{"enabled":false,"date":"2026-06-12 21:59:06","action":"change-status","newStatus":"draft","terms":[],"taxonomy":"category"},"_links":{"self":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/188569"}],"collection":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/users\/10505"}],"replies":[{"embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/comments?post=188569"}],"version-history":[{"count":0,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/posts\/188569\/revisions"}],"wp:attachment":[{"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/media?parent=188569"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/categories?post=188569"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/tags?post=188569"},{"taxonomy":"backnumber","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/backnumber?post=188569"},{"taxonomy":"series","embeddable":true,"href":"https:\/\/profession-net.com\/professionjournal\/wp-json\/wp\/v2\/series?post=188569"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}